JOURON: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JOURON
Largest movements
- Financial fixed assets -€22.2m
down €22.2m (-65.5%), from €33.9m to €11.7m
- Cash +€1.3m
up €1.3m (+221%), from €588,393 to €1.9m
mainly Investment in fixed assets (net) (+€22.2m) and Receivables within one year (+€701,190)
- Receivables within one year -€701,190
no longer reported in 2025 (was €701,190)
- Other debts -€21.3m
down €21.3m (-96.6%), from €22.1m to €757,090
- Financial income -€16.5m
down €16.5m (-95.0%), from €17.3m to €873,783
of which Non-recurring financial income: -€15.9m
- Services and other goods -€177,622
down €177,622 (-82.5%), from €215,365 to €37,743
- Turnover -€131,829
down €131,829 (-97.5%), from €135,229 to €3,400
- Goods and materials -€130,829
down €130,829 (-98.2%), from €133,229 to €2,400
- Financial charges -€98,931
down €98,931 (-98.1%), from €100,853 to €1,922
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,024,362 | €14,430,723 | -€21.6m | -59.9% |
| Fixed assets | 21/28 | €34,692,598 | €12,510,279 | -€22.2m | -63.9% |
| Tangible fixed assets | 22/27 | €835,339 | €835,339 | = | 0.0% |
| Land and buildings | 22 | €835,339 | €835,339 | = | 0.0% |
| Financial fixed assets | 28 | €33,857,259 | €11,674,940 | -€22.2m | -65.5% |
| Affiliated companies | 280/1 | €33,857,259 | €11,674,940 | -€22.2m | -65.5% |
| Participating interests | 280 | €8,719,202 | €8,633,375 | -€85,827 | -1.0% |
| Amounts receivable | 281 | €25,138,058 | €3,041,565 | -€22.1m | -87.9% |
| Current assets | 29/58 | €1,331,764 | €1,920,444 | +€588,680 | +44.2% |
| Amounts receivable within one year | 40/41 | €701,190 | - | -€701,190 | |
| Other amounts receivable | 41 | €701,190 | - | -€701,190 | |
| Cash at bank and in hand | 54/58 | €588,393 | €1,887,731 | +€1.3m | +221% |
| Deferred charges and accrued income | 490/1 | €42,181 | €32,713 | -€9,468 | -22.4% |
| Total equity and liabilities | 10/49 | €36,024,362 | €14,430,723 | -€21.6m | -59.9% |
| Equity | 10/15 | €13,643,555 | €13,643,555 | = | 0.0% |
| Contributions | 10/11 | €13,643,555 | €13,643,555 | = | 0.0% |
| Amounts payable | 17/49 | €22,380,807 | €787,168 | -€21.6m | -96.5% |
| Amounts payable within one year | 42/48 | €22,380,807 | €787,168 | -€21.6m | -96.5% |
| Trade debts | 44 | €227,936 | €5,057 | -€222,880 | -97.8% |
| Suppliers | 440/4 | €227,936 | €5,057 | -€222,880 | -97.8% |
| Taxes, remuneration and social security | 45 | €56,378 | €25,020 | -€31,357 | -55.6% |
| Taxes | 450/3 | €56,378 | €25,020 | -€31,357 | -55.6% |
| Other amounts payable | 47/48 | €22,096,493 | €757,090 | -€21.3m | -96.6% |
| Operating income | 70/76A | €211,253 | €3,400 | -€207,853 | -98.4% |
| Turnover | 70 | €135,229 | €3,400 | -€131,829 | -97.5% |
| Non-recurring operating income | 76A | €76,025 | - | -€76,025 | |
| Operating charges | 60/66A | €349,562 | €41,142 | -€308,420 | -88.2% |
| Goods for resale, raw materials and consumables | 60 | €133,229 | €2,400 | -€130,829 | -98.2% |
| Purchases | 600/8 | €133,229 | €2,400 | -€130,829 | -98.2% |
| Services and other goods | 61 | €215,365 | €37,743 | -€177,622 | -82.5% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€138,308 | -€37,742 | +€100,567 | +72.7% |
| Financial income | 75/76B | €17,346,164 | €873,783 | -€16.5m | -95.0% |
| Recurring financial income | 75 | €1,354,544 | €828,082 | -€526,462 | -38.9% |
| Income from financial fixed assets | 750 | €814,121 | €223,990 | -€590,131 | -72.5% |
| Income from current assets | 751 | €540,423 | €604,091 | +€63,669 | +11.8% |
| Non-recurring financial income | 76B | €15,991,620 | €45,701 | -€15.9m | -99.7% |
| Financial charges | 65/66B | €100,853 | €1,922 | -€98,931 | -98.1% |
| Recurring financial charges | 65 | €100,853 | €1,922 | -€98,931 | -98.1% |
| Debt charges | 650 | €100,409 | €1,483 | -€98,926 | -98.5% |
| Other financial charges | 652/9 | €444 | €439 | -€5 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €17,107,002 | €834,120 | -€16.3m | -95.1% |
| Income taxes | 67/77 | €123,863 | €144,568 | +€20,705 | +16.7% |
| Taxes | 670/3 | €123,863 | €144,568 | +€20,705 | +16.7% |
| Profit (loss) for the period | 9904 | €16,983,140 | €689,552 | -€16.3m | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,983,140 | €689,552 | -€16.3m | -95.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.